The Income Tax Act (Chapter 23:06) Section 45 (1) allows estimated assessments to be issued by the Commissioner General of the Zimbabwe Revenue Authority (ZIMRA) in respect of taxable income and assessed losses.Estimated assessment can be raised in the following circumstances:

If the client defaults in rendering any return or information;

If the Commissioner General of ZIMRA is not satisfied with the return or information; and

If the Commissioner General of ZIMRA has reason to believe that the taxpayer is about to leave the country.

This does not mean estimates may be made lightly or without knowledge of such facts as are available. The taxpayer shall be liable to pay the tax raised on the estimated assessment.

Section 45 (2) provides for agreed estimated assessments if it appears to the Commissioner General of ZIMRA that the taxpayers is not able to furnish an accurate return on time.

Agreed assessments are not subject to any objection or appeal.

The Commissioner General of ZIMRA is, however, given power to increase the estimate if he subsequently considers that the client withheld vital information at the time the estimate was agreed.


Disclaimer: This article was compiled by the Zimbabwe Revenue Authority for information purposes only. ZIMRA shall not accept responsibility for loss or damage arising from use of material in this article and no liability will attach to the Zimbabwe Revenue Authority.

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